{"id":5349,"date":"2014-07-23T01:28:27","date_gmt":"2014-07-22T16:28:27","guid":{"rendered":"http:\/\/hbt.48d.mywebsitetransfer.com\/?p=5349"},"modified":"2024-04-22T22:52:43","modified_gmt":"2024-04-23T05:52:43","slug":"%e7%b1%b3%e5%9b%bd%e6%94%af%e5%ba%97%e3%83%bb%e6%94%af%e7%a4%be%e3%81%ae%e7%8f%be%e7%8a%b6%e3%81%a8%e8%8b%a6%e5%8a%b4","status":"publish","type":"post","link":"https:\/\/www.japancorporate.com\/dev\/%e7%b1%b3%e5%9b%bd%e6%94%af%e5%ba%97%e3%83%bb%e6%94%af%e7%a4%be%e3%81%ae%e7%8f%be%e7%8a%b6%e3%81%a8%e8%8b%a6%e5%8a%b4\/","title":{"rendered":"\u30d3\u30b6\u53d6\u5f97\u3092\u5de6\u53f3\u3059\u308b\u8a08\u4e0a \uff01\u652f\u5e97\u30fb\u652f\u793e\u306e\u73fe\u72b6\u3068\u82e6\u52b4\uff01"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u7d4c\u7406\u30fb\u5eb6\u52d9\u306e\u5916\u6ce8\u3067\u672c\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u8d74\u4efb\u8005\u306e\u30d3\u30b6\u7533\u8acb\uff0f\u66f4\u65b0\u6642\u306b\u6709\u52b9\u306a\u7d4c\u7406\u8a08\u4e0a\u65b9\u6cd5\uff1a<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \u8d74\u4efb\u8005\u4f4f\u5b85\u88dc\u52a9\uff0f\u793e\u5b85\u8cbb\u7528\u306e\u8a08\u4e0a\uff1a<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\"><span style=\"text-decoration: underline;\"><strong>\u7d4c\u7406\u30fb\u5eb6\u52d9\u306e\u5916\u6ce8\u3067\u672c\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b<\/strong><\/span><\/span><\/h2>\n<p>\u73fe\u5730\u3067\u65e5\u3005\u306e\u5eb6\u52d9\u306f\u591a\u3005\u3042\u308b\u3082\u306e\u306e\u3001\u8d74\u4efb\u8005\u5897\u54e1\u3001\u73fe\u5730\u96c7\u7528\u307e\u3067\u5fc5\u8981\u306a\u3044\u3068\u3044\u3046\u4f01\u696d\u304c\u4ee5\u5916\u3068\u591a\u304f\u8d74\u4efb\u8005\u306b\u305d\u306e\u8ca0\u62c5\u304c\u307e\u3044\u308a\u307e\u3059\u3002\u307e\u305f\u8d74\u4efb\u8005\u3092\u6e1b\u3089\u3057\u3066\u4f1a\u8a08\u306a\u3069\u696d\u52d9\u3092\u5916\u6ce8\u3057\u3001\u6d77\u5916\u306e\u62e0\u70b9\u3092\u7c21\u7d20\u5316\u3055\u305b\u308b\u4f01\u696d\u3082\u6628\u4eca\u5897\u3048\u3066\u3044\u307e\u3059\u3002<br \/>\n\u516c\u7684\u6a5f\u95a2\u304b\u3089\u306e\u66f8\u985e\u306a\u3069\u3001\u4e8b\u696d\u3068\u306f\u5225\u306b\u73fe\u5730\u3067\u306e\u5bfe\u5fdc\u306b\u3001\u65e5\u3005\u4e0d\u5b89\u3092\u52df\u3089\u305b\u3066\u3044\u308b\u8d74\u4efb\u8005\u3082\u304a\u3089\u308c\u307e\u3059\u3002<br \/>\n\u305d\u306e\u4e2d\u3067\u3082\u7d66\u6599\u8a08\u7b97\u3001\u624b\u53d6\u308a\u9006\u8a08\u7b97\u3001\u5e74\u5ea6\u672b\u306e\u78ba\u5b9a\u7533\u544a\u6642\u3001\u500b\u4eba\u3068\u4f1a\u793e\u5206\u3068\u306e\u533a\u5206\u3051\u8a08\u7b97(Tax Equalization)\u3001\u5e74\u91d1\u3092\u63a7\u9664\u3055\u305b\u308b\u3079\u304d\u304b\u5426\u304b\u7b49\u3001\u7684\u78ba\u306b\u5eb6\u52d9\u3092\u3053\u306a\u3059\u4e8b\u306f\u5927\u5207\u3067\u3059\u3002<br \/>\n\u5f0a\u793e\u3067\u306f\u3001\u4e0a\u8a18\u306e\u69d8\u3005\u306a\u696d\u52d9\u3092\u6bce\u6708\u7684\u78ba\u306b\u51e6\u7406\u3059\u308b\u3088\u3046\u5168\u9762\u7684\u306b\u3054\u652f\u63f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u300e\u904e\u53bb\u306e\u6574\u7406\u300f\u3001\u300e\u73fe\u6cc1\u306e\u5408\u7406\u5316\u300f\u3001\u300e\u7d4c\u7406\u306e\u3042\u308a\u65b9\u300f\u3001\u300e\u4f1a\u8a08\u30bd\u30d5\u30c8\u5c0e\u5165\u3084\u672c\u793e\u3068\u306e\u30c7\u30fc\u30bf\u30fc\u5171\u6709\u300f\u306a\u3069\u306e\u3054\u652f\u63f4\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u201d\u7c73\u56fd\u3067\u306e\u5e74\u91d1\u306f\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u304b\uff1f\u201c<br \/>\n\u7c73\u56fd\u3067\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5e74\u91d1\u3092\u65e5\u672c\u3067\u6255\u3063\u3066\u3044\u308c\u3070\u3001\u73fe\u5730\u3067\u306e\u30bd\u30fc\u30b7\u30e3\u30eb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u652f\u6255\u3044\u306f\u63a7\u9664\u3092\u53d7\u3051\u308b\u4e8b\u304c\u51fa\u6765\u307e\u3059\uff08\u8d74\u4efb\u8005\u306f\uff15\u5e74\u9593\u307e\u3067\uff09\u304c\u3001\u7c73\u56fd\u3067\u5c06\u6765\u5e74\u91d1\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u306b\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u65b9\u304c\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002 \uff08\u65e5\u7c73\u5408\u7b97\u3067\u306e\u6761\u4ef6\u304c\u898b\u5408\u3048\u3070\u53d7\u3051\u53d6\u308b\u4e8b\u3082\u53ef\u80fd\uff09<br \/>\n\u652f\u6255\u3044\u3068\u53d7\u9818\u3001\u65e5\u7c73\u9593\u3067\u3069\u3046\u3059\u308b\u306e\u304b\u72b6\u6cc1\u306b\u3088\u3063\u3066\u69d8\u3005\u3067\u3059\u3002\u4e8b\u60c5\u3092\u660e\u78ba\u306b\u3057\u3066\u6e96\u5099\u3092\u5099\u3048\u307e\u3057\u3087\u3046\u3002\u76e3\u67fb\uff08\u56fd\u7a0e\u5c40\uff0f\u52b4\u50cd\u5c40\uff09\u304c\u5165\u3063\u305f\u969b\u306e\u6e96\u5099\u3092\u6574\u3048\u308b\u4e8b\u3082\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-2\"><span style=\"text-decoration: underline;\"><strong>\u8d74\u4efb\u8005\u306e\u30d3\u30b6\u7533\u8acb\uff0f\u66f4\u65b0\u6642\u306b\u6709\u52b9\u306a\u7d4c\u7406\u8a08\u4e0a\u65b9\u6cd5\uff1a<\/strong><\/span><\/span><\/h3>\n<p>\u6bce\u6708\u306e\u793e\u54e1\u306e\u6240\u5f97\u7a0e\u3067\u306e\u652f\u6255\u3044\u3068\u305d\u306e\u8a3c\u62e0\u66f8\u985e\u306f\u8d74\u4efb\u8005\u30d3\u30b6\u7533\u8acb\u3084\u66f4\u65b0\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u4e8b\u696d\u306e\u5ff5\u982d\u306b\u304a\u304f\u4e8b\u304c\u4e8b\u696d\u904b\u55b6\u306e\u57fa\u76e4\uff1d\u96c7\u7528\u306b\u95a2\u3057\u3066\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u69d8\u3005\u306a\u975e\u79fb\u6c11\u30d3\u30b6\u3092\u767a\u884c\u3057\u96c7\u7528\u3092\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5f0a\u793e\u304c\u7d4c\u7406\u3084\u53d6\u5f15\u306e\u5eb6\u52d9\u3092\u6bce\u6708\u3054\u652f\u63f4\u3055\u305b\u3066\u9802\u304f\u4e8b\u3067\u3001\u5148\u3005\u306e\u96c7\u7528\u30d3\u30b6\u306e\u67a0\u304c\u5e83\u304c\u308a\u3001\u73fe\u72b6\u306e\u898b\u76f4\u3057\u304c\u53ef\u80fd\u3068\u306a\u308a\u6709\u76ca\u3067\u3059\u3002 \u65e5\u3005\u306e\u5e33\u7c3f\u4ed8\u3051\u3082\u95a2\u4fc2\u5404\u793e\u9593\u3001\u672c\u793e\u652f\u5e97\u9593\u3068\u306e\u53d6\u5f15\u67a0\u3092\u53d6\u308a\u9664\u304d\u307e\u3059\u3002\u4eca\u307e\u3067L\u30d3\u30b6\u3067\u306e\u307f\u3001\u8d74\u4efb\u8005\u3092\u9001\u3089\u308c\u3066\u304d\u305f\u4f01\u696d\u306b\u306f\u4eca\u5f8cE\u30d3\u30b6\u306e\u53d6\u5f97\u8cc7\u683c\u304c\u751f\u307e\u308c\u3001\uff11\uff5e\uff12\u5e74\u6bce\u306e\u66f4\u65b0\u624b\u7d9a\u304d\u304c\uff15\u5e74\u6bce\u3068\u7c21\u7d20\u5316\u3055\u308c\u308b\u4e8b\u3082\u5341\u5206\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u307e\u305f\u8cbb\u7528\u3068\u305d\u306e\u671f\u9593\u3092\u8003\u3048\u3001\u672c\u793e\u69d8\u306b\u306f\u3054\u627f\u8afe\u3092\u9802\u304d\u6c38\u4f4f\u6a29\u306e\u8cc7\u683c\u3092\u7533\u8acb\u30fb\u53d6\u5f97\u3055\u308c\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"i-3\"><strong>\u8d74\u4efb\u8005\u4f4f\u5b85\u88dc\u52a9\uff0f\u793e\u5b85\u8cbb\u7528\u306e\u8a08\u4e0a\uff1a<\/strong><\/span><\/h3>\n<p>\u8d74\u4efb\u8005\uff08\u30d3\u30b6\u3092\u53d6\u5f97\u5f8c\u5728\u4f4f\u8005\uff09\u306e\u4f4f\u5b85\u306f\u57fa\u672c\u7684\u306b\u672c\u4eba\u306e\u6240\u5f97\u3068\u306a\u308a\u3001\u4f1a\u793e\u3067\u6bce\u6708\u652f\u6255\u3063\u3066\u3082\u672c\u4eba\u306e\u6240\u5f97\u8a08\u7b97\u3001\u7a0e\u52d9\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u5b85\u306e\u5834\u5408\u306f\u7a0e\u6cd5\u3068\u79fb\u6c11\u6cd5\u304c\u7d61\u307f\u307e\u3059\u3002\u5dde\u653f\u5e9c\uff0f\u52b4\u50cd\u5c40\u304b\u3089\u76e3\u67fb\u3092\u53d7\u3051\u305f\u969b\u306e\u8a3c\u62e0\u66f8\u985e\u63d0\u51fa\u306e\u969b\u306f\u305d\u306e\u660e\u78ba\u3055\u304c\u8981\u8ae6\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u672c\u793e\u304b\u3089\u306e\u7814\u4fee\u751f\u306e\u4e00\u6642\u793e\u5b85\u306f\u672c\u793e\u304b\u3089\u306e\u305d\u306e\u7d4c\u8cbb\u88dc\u586b\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u308a\u3001\u30d3\u30b6\u53d6\u5f97\u524d\u306e\u652f\u63f4\u3082\u672c\u793e\u7d4c\u8cbb\u306b\u3059\u308b\u306a\u3069\u3001\u69d8\u3005\u306a\u4f1a\u8a08\uff0f\u7a0e\u52d9\u304c\u30d3\u30b6\u306e\u53d6\u5f97\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u30b8\u30e3\u30d1\u30f3\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30b5\u30fc\u30d3\u30b9<\/strong><\/p>\n<p style=\"text-align: center;\">\u7d4c\u7406\u30fb\u5e33\u7c3f\u4ed8\u3051\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\/\u30d9\u30f3\u30c0\u30fcPO\/\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u3001\u7a0e\u52d9\u66f8\u4f5c\u6210\u3001\u7d66\u4e0e\u8a08\u7b97\uff0b\u5eb6\u52d9<\/p>\n<p style=\"text-align: center;\">\u305d\u306e\u4ed6\u3001\u4ed6\u5dde\u3067\u306e\u5eb6\u52d9\u7b49\u542b\u3081\u69d8\u3005\u306a\u3054\u76f8\u8ac7\u3092\u627f\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\n","protected":false},"excerpt":{"rendered":"<p>\u30d3\u30b6\u53d6\u5f97\u3092\u5de6\u53f3\u3059\u308b\u8a08\u4e0a\u975e\u79fb\u6c11\u30d3\u30b6\u3092\u767a\u884c\u3057\u96c7\u7528\u3092\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u69d8\u3005\u306a\u4f1a\u8a08\uff0f\u7a0e\u52d9\u304c\u30d3\u30b6\u306e\u53d6\u5f97\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002\u7d4c\u7406\u3084\u53d6\u5f15\u306e\u5eb6\u52d9\u3092\u6bce\u6708\u3054\u652f\u63f4\u3055\u305b\u3066\u9802\u304f\u4e8b\u3067\u3001\u5148\u3005\u306e\u96c7\u7528\u30d3\u30b6\u306e\u67a0\u304c\u5e83\u304c\u308a\u3001\u73fe\u72b6\u306e\u898b\u76f4\u3057\u304c\u53ef\u80fd\u3068\u306a\u308b\u3053\u3068\u3082<\/p>\n","protected":false},"author":1,"featured_media":5453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[185,3],"tags":[2,4,6,7],"_links":{"self":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/5349"}],"collection":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/comments?post=5349"}],"version-history":[{"count":6,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/5349\/revisions"}],"predecessor-version":[{"id":10086,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/5349\/revisions\/10086"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/media\/5453"}],"wp:attachment":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/media?parent=5349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/categories?post=5349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/tags?post=5349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}